Judgements and Orders, Supreme Court and High courts of India


TDS

  CA. A. Kumar    15 January 2009 at 20:44

Case Fact: Whether, allowing exemption for children education and leave travel on the basis of declaration and affidavits given by the employees, the Tribunal was justified in law?

Posted in Income Tax |   2480 Views


Offences Under the Act

  Arbind Aggarwal    15 January 2009 at 20:44

Central Excise

Posted in Excise |   6043 Views


Unjust enrichment

  Arbind Aggarwal    15 January 2009 at 20:44

UoI Vs M/s A K Spintex Ltd & Anr (Dated : November 26, 2008) Central Excise - Assessable Value - Refund cannot be rejected merely because adjustments made through Credit/Debit Notes - it is clear that once the goods are supplied, the property in th

Posted in Excise |   1984 Views



Central Excise - destruction or loss of goods, by natural causes or unavoidable accident, is essentially a subjective satisfaction - No question of Law: HC

Posted in Excise |   1721 Views



Merger of authorized capitals of companies - Increase of authorized capital of the transferee company - Whether registration fees to be paid on the increased capital - Held, No.

Posted in Corporate Law |   8600 Views



Income Tax Act, 1961 - Sections 17 and 192 - Free meals coupon issued to employees - Some of them misusing the same - Whether company is liable to deduct TDS from the value of such free coupons provided – Held, No.

Posted in Income Tax  1 comments |   6051 Views


Limitation Act

  Arbind Aggarwal    15 January 2009 at 20:43

MUMBAI, SEPT 10, 2008 : THE issue was already decided by the Supreme Court in COMMISSIONER OF CUSTOMS & CENTRAL EXCISE, NOIDA Vs M/s PUNJAB FIBRES LTD, NOIDA - 2008-TIOL-24-SC-CX.

Posted in Excise |   2701 Views


Cenvat Credit of Canteen Services

  Arbind Aggarwal    15 January 2009 at 20:43

Held by Larger Bench:- · It is well settled that every clause of the Statute should be construed with reference to the context in which it is issued. A bare mechanical interpretation of words and application of legislative intent is devoid of conce

Posted in Service Tax |   8988 Views



Surcharge on block assessment cases whether retrospective from 01.06.2002 or not - matter refered to larger bench in SC.

Posted in Income Tax  1 comments |   2555 Views


Amortization of Preliminary expenses

  CA. A. Kumar    11 January 2009 at 14:46

Case Fact: Whether interest earned on share application money can be set off with Public issue expenses?

Posted in Income Tax |   63 Views



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